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International standards to diverge from U.S. GAAP on withholding tax payments on stock options

  • Orrick Herrington & Sutcliffe LLP
  • -
  • Global, USA
  • -
  • September 10 2010

The International Financial Reporting Standards Interpretations Committee decided that it was unable to align the requirements of International Financial Reporting Standard (IFRS) 2, Share-based Payment, with U.S. GAAP on the accounting treatment of withholding tax payments on stock options

Managing global growth hiring staff before establishing a corporate entity in a new country

  • Orrick Herrington & Sutcliffe LLP
  • -
  • Global, USA
  • -
  • June 26 2012

As a company grows and ventures into new markets, there is often a period during which it wants people on the ground but there is not yet a local corporate entity